Published on: 19213098. Taxpayer Rights in Value Adjustment Board Proceedings, Definitions, Duties of the Board, Role of the Clerk of the Value Adjustment Board, Appointment of Special Magistrates to the Value Adjustment Board, Petition; Form and Filing Fee, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Procedures for Remanding Value Assessments to the Property Appraiser, Recommended Decisions, Final Decisions
Published on: 19014442. The department is proposing amendments to various rules in Chapter 12D-9, Florida Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to implement sections 10, 11, and 12 of Chapter 2016-128, Laws of Florida (L.O.F.) The purpose of the proposed amendment to Rule 12D-9.003, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding the terms “petition” and “representative.” The department proposes removing reference to AGO 2002-058 from the Law Implemented because opinions do not constitute law that can be implemented. The purpose of the proposed amendment to Rule 12D-9.004, F.A.C., is to reflect the verbiage change “chair” from section 11 of Chapter 2016-128, L.O.F. The purpose of the proposed amendments to Rule 12D-9.005, F.A.C., is to implement section 11 of Chapter 2012-193, L.O.F., updating language from s. 194.032, F.S., and section 10 of Chapter 2016-128, L.O.F., adding the new types of hearings. The purpose of the proposed amendment to Rule 12D-9.007, F.A.C., is to update the clerk’s role for notifications and implement section 2 of Chapter 2013-72, L.O.F., to allow for electronic notification of board decisions. The proposed amendment to Rule 12D-9.010, F.A.C., is to reflect the different types of hearings an attorney special magistrate will hear from section 12 of Chapter 2016-128, L.O.F. The proposed amendment to Rule 12D-9.014, F.A.C., is to implement section 12 of Chapter 2016-128, L.O.F., adding a requirement from s. 194.035(1), F.S., to the prehearing checklist. The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter 2016-128, L.O.F.; incorporate changes from sections 8 and 11 of Chapter 2016-128, L.O.F.; correct statute citations; and add how authorized parties sign and file petitions with the clerk. The proposed amendment to Rule 12D-9.017, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The purpose of the proposed amendment to Rule 12D-9.018, F.A.C., is to implement sections 1, 8, and 11 of Chapter 2016-128, L.O.F., providing for the requirements of additional types of representation for a taxpayer. The purpose of the proposed amendment to Rule 12D-9.019, F.A.C., is to implement section 10 of Chapter 2016-128, L.O.F. and section 8 of Chapter 2013-109, L.O.F., adding steps s. 194.032, F.S., provides for a board clerk when rescheduling a hearing for good cause. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to add when the property appraiser provides a revised property record card to the petitioner. The purpose of the proposed amendment to Rule 12D-9.029, F.A.C., is to clarify procedures when remanding a value assessment to the property appraiser. The purpose of the proposed amendment to Rules 12D-9.030 and 12D-9.032, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding amendments from s. 194.034, F.S., regarding when the board prepares written decisions. The purpose of the proposed amendment to Rule 12D-9.034, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The effects of amending these rules are to clarify the procedures for VAB proceedings and reflect recent statutory changes.
Published on: 18779023. The department is proposing amendments to various rules in Chapter 12D-9, Florida
Administrative Code (F.A.C.), for the value adjustment board (VAB) process. The purpose of the amendment to Rule 12D-9.001, F.A.C., is to detail taxpayer rights to implement sections 10, 11, and 12 of Chapter 2016-128, Laws of Florida (L.O.F.) The purpose of the proposed amendment to Rule 12D-9.003, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding the terms “petition” and “representative.” The department proposes removing reference to AGO 2002-058 from the Law Implemented because opinions do not constitute law that can be implemented. The purpose of the proposed amendment to Rule 12D-9.004, F.A.C., is to reflect the verbiage change “chair” from section 11 of Chapter 2016-128, L.O.F. The purpose of the proposed amendments to Rule 12D-9.005, F.A.C., is to implement section 11 of Chapter 2012-193, L.O.F., updating language from s. 194.032, F.S., and section 10 of Chapter 2016-128, L.O.F., adding the new types of hearings. The proposed amendment to Rule 12D-9.007, F.A.C., is to update the clerk’s role for notifications and implement section 2 of Chapter 2013-72, L.O.F., to allow for electronic notification of board decisions. The proposed amendment to Rule 12D-9.010, F.A.C., is to reflect the different types of hearings an attorney special magistrate will hear from section 12 of Chapter 2016-128, L.O.F. The proposed amendment to Rule 12D-9.014, F.A.C., is to implement section 12 of Chapter 2016-128, L.O.F., adding a requirement from s. 194.035(1), F.S., to the prehearing checklist. The proposed amendment to Rule 12D-9.015, F.A.C., is to remove language superceded by statute; update the rule language to match the changes to the petition forms; implement new Forms DR-486POA and DR-486A; implement section 10 of Chapter 2016-128, L.O.F.; incorporate changes from sections 8 and 11 of Chapter 2016-128, L.O.F.; correct statute citations; and add how authorized parties sign and file petitions with the clerk. The proposed amendment to Rule 12D-9.017, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The purpose of the proposed amendment to Rule 12D-9.018, F.A.C., is to implement sections 1, 8, and 11 of Chapter 2016-128, L.O.F., providing for the requirements of additional types of representation for a taxpayer. The purpose of the proposed amendment to Rule 12D-9.019, F.A.C., is to implement section 10 of Chapter 2016-128, L.O.F. and section 8 of Chapter 2013-109, L.O.F., adding steps for a board clerk when rescheduling a hearing for good cause provided in s. 194.032, F.S. The purpose of the proposed amendment to Rule 12D-9.025, F.A.C., is to and add when the property appraiser provides a revised property record card to the petitioner. The purpose of the proposed amendment to Rule 12D-9.029, F.A.C., is to clarify procedures when remanding a value assessment to the property appraiser. The purpose of the proposed amendment to Rules 12D-9.030 and 12D-9.032, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., adding amendments from s. 194.034, F.S., regarding when the board prepares written decisions. The purpose of the proposed amendment to Rule 12D-9.034, F.A.C., is to implement section 11 of Chapter 2016-128, L.O.F., changing “agent” to “representative.” The effect of amending these rules is to clarify the procedures for VAB proceedings and reflect recent statutory changes.
Published on: 8182646. Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures, Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, Role of the Clerk of the Value Adjustment Board, Appointment of Legal Counsel to the Value Adjustment Board, Role of Legal Counsel to the Board, Appointment of Special Magistrates to the Value Adjustment Board, Role of Special Magistrates to the Value Adjustment Board, Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel, Organizational Meeting of the Value Adjustment Board, Prehearing Checklist, Petition; Form and Filing Fee, Filing and Service, Ex Parte Communication Prohibition, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Exchange of Evidence, Withdrawn or Settled Petitions; Petitions Acknowledged as Correct; Non Appearance; Summary Disposition of Petitions, Disqualification or Recusal of Special Magistrates or Board Members, Hearings Before Board or Special Magistrates, Procedures for Commencement of a Hearing, Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses, Procedures for Conducting a Hearing by Electronic Media, Process of Administrative Review, Petitions on Transfer of “Portability” Assessment Difference, Procedures for Remanding Value Assessments to the Property Appraiser, Recommended Decisions, Consideration and Adoption of Recommended Decisions of Special, Final Decisions, Further Judicial Proceedings, Record of the Proceeding, Duty of Clerk to Prepare and Transmit Record, Procedures for Petitions on Denials of Tax Deferrals, Certification of Assessment Rolls, Public Notice of Findings and Results of Value Adjustment Board
Published on: 7781357. Taxpayer Rights in Value Adjustment Board Proceedings, Informal Conference Procedures, Definitions, Composition of the Value Adjustment Board, Duties of the Board, Clerk of the Value Adjustment Board, Role of the Clerk of the Value Adjustment Board, Appointment of Legal Counsel to the Value Adjustment Board, Role of Legal Counsel to the Board, Appointment of Special Magistrates to the Value Adjustment Board, Role of Special Magistrates to the Value Adjustment Board, Training of Special Magistrates, Value Adjustment Board Members and Legal Counsel, Organizational Meeting of the Value Adjustment Board, Prehearing Checklist, Petition; Form and Filing Fee, Filing and Service, Ex Parte Communication Prohibition, Representation of the Taxpayer, Scheduling and Notice of a Hearing, Exchange of Evidence, Withdrawn or Settled Petitions; Petitions Acknowledged as Correct, Disqualification or Recusal of Special Magistrates or Board Members, Hearings Before Board or Special Magistrates, Procedures for Commencement of a Hearing, Procedures for Conducting a Hearing; Presentation of Evidence; Testimony of Witnesses, Procedures for Conducting a Hearing by Electronic Media, Process of Administrative Review, Petitions on Transfer of “Portability” Assessment Difference, Procedures for Remanding Just Value or Classified Use Value Assessments, Recommended Decisions, Consideration and Adoption of Recommended Decisions of Special, Final Decisions, Further Judicial Proceedings, Record of the Proceeding, Duty of Clerk to Prepare and Transmit Record, Procedures for Petitions on Denials of Tax Deferrals, Certification of Assessment Rolls, Public Notice of Findings and Results of Value Adjustment Board
Published on: 7592498. The purpose of these proposed rules is to establish uniform procedures for hearings before value adjustment boards and their special magistrates, and to consider uniform forms related to these procedures. The effect of these proposed rules is that taxpayers who petition property tax matters to Value Adjustment Boards have access to comprehensive information about the procedures that govern the hearing of their petitions.
Published on: 7502482. Approval to publish Notices of Proposed Rule to hold public hearings on the proposed rules about uniform procedures and supporting forms for hearings before value adjustment boards and their special magistrates. These proposed rules include new Chapter 12D-9 (Requirements for Value Adjustment Boards in Administrative Reviews; Uniform Rules of Procedure for Hearings) and revised Rule 12D-16.002 (Index to Forms), Florida Administrative Code. The Department held a rule development workshop on August 4, 2009, at which the public offered comments and concerns. The Department will produce a revised draft based on this workshop for review by the Governor and Cabinet before their meeting on August 25, 2009.; August 25, 2009, during a regular meeting of the Governor and Cabinet, which begins at 9:00 a.m.; Cabinet Meeting Room, Lower Level, The Capitol, Tallahassee, Florida